https://www.taxtmi.com/caselaws?id=193080 Section 16(3)(a)(ii) of the Income-tax Act, 1922 applies to any "individual" and is not confined to a male assessee. Because the statutory language was clear, the court refused to read in a father-only limitation or rely on extrinsic material. The minors' shares of profits from a firm in which the assessee-mother was a partner were therefore includible in her assessable income. The provision operates on the status of the taxpayer as an individual, so a mother can be taxed on partnership income arising from the admission of her minor children to the benefits of the firm. en-us Thu, 14 Sep 1950 00:00:00 +0530 Wed, 12 Jul 2017 18:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193080 Section 16(3)(a)(ii) of the Income-tax Act, 1922 applies to any "individual" and is not confined to a male assessee. Because the statutory language was clear, the court refused to read in a father-only limitation or rely on extrinsic material. The minors' shares of profits from a firm in which the assessee-mother was a partner were therefore includible in her assessable income. The provision operates on the status of the taxpayer as an individual, so a mother can be taxed on partnership income arising from the admission of her minor children to the benefits of the firm. Case-Laws Income Tax Thu, 14 Sep 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193080